Easter v. Commissioner

EDDIE J. EASTER AND CARLENE M. EASTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Easter v. Commissioner

Docket No. 10292-89

United States Tax Court

T.C. Memo 1992-188; 1992 Tax Ct. Memo LEXIS 211; 63 T.C.M. (CCH) 2590;

March 30, 1992, Filed

Decision will be entered under Rule 155.

Eddie J. and Carlene M. Easter, pro se.

Marilyn S. Ames, for respondent.

COHEN

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

Sec.

Sec.

Sec.

Sec.

Year

Deficiency

6653(a)(1)1

6653(a)(2)2

6661

6651(a)(1)

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